Imke Feldmann shows how you can build up a Benford distribution in DAX:
The green columns show how often each number should be the first digit in numbers that should follow the Benford-distribution. In black you’ll see the actual distribution of first digits within my table. Lastly, the red line shows the percentual absolute deviations between actual and Benford values.
In this example, there is a relatively high occurrence of numbers starting with 4 and 5. So this could be a sign for fraudulent manipulations.
In the example, eyeballing it says things look pretty good. It’s interesting to see just how many things fit a Benford distribution, including populations, budgets (when you have enough line items), expenses, etc. Not everything does, however—high and low temperatures tend not to, either in Fahrenheit or Celsius.